Tunisia

Social Solidarity Contribution (SSC):

The Social Solidarity Contribution of 1% of the CIT taxable income which was increased to 3%/4% for the profits realized over the years 2022 to 2024 to be declared over 2023 to 2025 has been extended to profits realized in 2025 to be declared in 2026. So, SSC shall apply at the rate of 3%/4% for the profit realized in 2025 (to be declared in 2026).

Also, from PIT perspective, the finance law 2026 has extended the Social solidarity contribution of 0,5% for the revenues realized over 2026.

As from January 1st, 2027, SSC will be due at the rate of 1% of the net taxable income for both companies and individuals, unless new changes provided by the finance law 2027.

Establishment of a permanent contribution

The Finance Law 2026 has instituted a permanent contribution applicable for the profits to be declared as from 1 January 2026. Such contribution is due by banks and financial institutions (Leasing companies, factoring companies, investment banks ), insurance and reinsurance companies (including Takaful and adherent funds), telecommunications network operators, and Cars dealers).

The contribution is calculated at 4% of the CIT taxable profit with a minimum of TND 10,000 and is declared and paid together with the corporate income tax (CIT). It is not deductible from the CIT taxable income and follows the same audit and enforcement rules as CIT.

Extension of the Electronic Invoicing Requirement

Electronic invoicing is mandatory for:

-           companies under the jurisdiction of the Large Enterprises Directorate (DGE) for transactions carried out with the State, local authorities, and public institutions

-           the sale of medicines and hydrocarbons between professionals, except for retail traders.

The Finance law 2026 has amended article 18 II Ter of the VAT Code (which sets out invoicing obligations) to make the electronic invoicing mandatory for all service transactions, as from 1 January 2026.